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An event history analysis of the relationship between first-time audit report uncertainty qualifications and auditor changes: An examination of the existence of 'opinion shopping'.

机译：首次审计报告不确定性资格与审计师变更之间关系的事件历史分析：检查“意见购买”的存在。

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摘要

The purpose of this study was to examine the relationship between first-time uncertainty qualifications and auditor changes. Two separate research questions were addressed: (1) Why do some companies change their auditors following the receipt of a first-time audit report uncertainty qualification and others do not? and (2) Do companies who change their auditors following the receipt of a first-time audit report uncertainty qualification receive an unqualified opinion sooner than companies who also received a first-time uncertainty qualification, but did not change their auditors?;In answering the first question, nine hypothesis tests were performed focusing on the impact of variables measuring the composition and strength of the interorganizational relationship, the impact of variables measuring the strength of the shock to the interorganizational relationship, and the impact of variables measuring the composition and activity of the board of directors on the probability that a company would change its auditors following the receipt of a first-time audit report uncertainty qualification. The results suggest a significant role of interpersonal ties between boundary spanners (management, boards of directors, and auditors) and structural barriers (length of time the relationship has endured and audit difficulty) on the likelihood of an auditor change following a first-time audit report uncertainty qualification. The results also indicate that the less expected the qualification the more likely a company was to change its auditors. Finally, the results give no indication of a significant relationship between the composition and activity of the board of directors and the probability of an auditor change following the receipt of a first-time uncertainty qualification.;In answering the second research question, two separate hypothesis tests were performed. The results of the first hypothesis test indicated that it took longer (not shorter) for companies that changed their auditors to receive an unqualified opinion (the opposite of what would be expected if successful opinion shopping was taking place). The results of the second hypothesis test indicated that the companies that changed their auditors were less likely to receive an unqualified opinion, while controlling for financial condition; the opposite of what would have been necessary to provide evidence of successful opinion shopping.
机译：本研究的目的是检验首次不确定性资格与审核员变更之间的关系。解决了两个单独的研究问题：（1）为什么有些公司在收到首次审计报告的不确定性资格后就更换其审计师，而另一些却没有？ （2）在收到首次审计报告不确定性资格后更换审计师的公司是否比也获得首次不确定性资格但未更换审计师的公司更快地获得无保留意见？第一个问题是，进行了九次假设检验，重点关注测量组织间关系的组成和强度的变量的影响，测量冲击强度对组织间关系的变量的影响以及测量组织间关系的变量的影响。董事会在收到首次审计报告不确定性资格后更换公司审计师的可能性。结果表明，边界扳手（管理层，董事会和审计师）之间的人际关系和首次审计后审计师变更可能性的结构性障碍（关系持续的时间长短和审计困难）具有重要作用报告不确定性资格。结果还表明，对资格的期望越低，公司更换审计师的可能性就越大。最后，结果没有表明董事会的组成和活动与获得首次不确定性资格后审计师变更的可能性之间存在显着关系。在回答第二个研究问题时，有两个独立的假设进行了测试。第一个假设检验的结果表明，更换审计师的公司需要更长的时间（而不是更短的时间）来获得无保留的意见（与成功进行意见征购的期望相反）。第二个假设检验的结果表明，在控制财务状况的同时，更换审计师的公司不太可能收到无保留意见。与提供成功的观点购买证据所必需的相反。

著录项

  • 作者

    Meyer, Michael John.;

  • 作者单位

    Mississippi State University.;

  • 授予单位 Mississippi State University.;
  • 学科 Business Administration Accounting.
  • 学位 D.B.A.
  • 年度 1998
  • 页码 177 p.
  • 总页数 177
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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